Harchandpur, Raebareli, Lucknow
Accounting, GST and tax filings for your business
APS & Co. looks after accounting and bookkeeping, GST registration and returns, income tax returns, TDS returns, ROC compliance and new business registration.
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About us
A local firm that keeps your finances in order
APS & Co. is a financial services practice based in Harchandpur, Raebareli, serving clients in Raebareli and Lucknow. We handle accounting and bookkeeping, GST registration and returns, income tax returns, TDS returns, ROC compliance and new business registration.
The firm is run by Ajeet Pratap Singh, a CA Finalist. We explain things in plain language, tell you what documents to keep ready, and confirm the figures with you before anything is filed.
- Plain answers, with no jargon
- One place for GST, income tax, TDS and company filings
- Reach us by phone, WhatsApp or in person
- Free calculators and checklists on this site
Your numbers in order. Your mind at ease.
Free tools
Calculators and checklists
Twenty-three free tools: compare the new and old tax regime, plan advance tax, find your ITR form, look up TDS rates, find GST rates, see tax slab rates, work out capital gains, HRA, gratuity, FD and PPF, understand a tax notice, work out late fees, plan your compliance and run loan and SIP sums, work out depreciation and deferred tax, reconcile GST input credit with GSTR-2B and prepare bank statement workings. Nothing you enter is stored or sent unless you choose to send it.
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GST calculator
Work out GST on one amount, or build a multi-rate invoice with a rate-wise summary.
Enter an amount and a valid rate to see the result.
Choose the rate that applies to your goods or service. Use Custom for any other rate.
12% and 28% are listed for older invoices. Check the rate and HSN or SAC code for each item.
Income tax calculator
Compare the new and old regime for any year, assessee type and mix of income. Example values are filled in. Replace them with yours.
Advance tax planner
How much to pay and when, for the current financial year.
ITR form finder
Answer a few questions to see which return form fits. Rules shown are for income of FY 2025-26 (AY 2026-27).
TDS rate finder
Rates and limits for FY 2026-27 (tax year 2026-27), with the old section number and the new section of the Income-tax Act, 2025. Tap a row to work out the TDS on a payment.
No section matches that search.
The Income-tax Act, 2025 applies from 1 April 2026. Salary TDS is in section 392 and other TDS in section 393 (Sl. numbers are rows of its tables); lower deduction certificates are under section 395. Rates and limits are unchanged, so the old section number in the badge is still what most people know. Section references are compiled from published guides, so check the Income Tax Department chart before deducting, as limits change.
Late fee and interest
Estimate what a delay costs for GST, income tax returns and TDS.
Enter valid dates and amounts to see the result.
Compliance checklist
Tell us about your business and see which returns, payments and filings usually apply.
Loan EMI calculator
Monthly instalment, total interest and the effect of paying a little extra.
Enter a loan amount, a rate up to 60% and a tenure of 1 to 600 months.
Investment growth
What regular or one-time investments could grow to at an assumed return.
Enter an amount, a return up to 50% and a time of 1 to 50 years.
Returns are not guaranteed. Investments can fall as well as rise. This shows arithmetic at the rate you enter, not a forecast.
GST rate finder
Search by product name or HSN code to see the GST rate. Covers every goods entry in the rate schedule dated 22 September 2025 (about 1,370 entries), plus common services.
Nothing matches. Try another word, or ask us and we will confirm the rate.
Source: GST rate schedule for goods dated 22 September 2025, with the 1 February 2026 change for tobacco and pan masala. Services are a curated list of common ones. The rate for your product depends on its exact description and HSN or SAC code, and some items have conditions, for example hotel tariff, garment price or whether input tax credit is allowed. The 57th GST Council meeting in October 2026 made no rate changes. Confirm on the official CBIC rate pages or with APS & Co. before you invoice.
Tax slab rates
Income tax rates for each type of taxpayer, with rebate, surcharge and cess. Pick the year and the taxpayer.
Rates for the regime and taxpayer chosen, as the calculator uses them. Special rates apply to capital gains, lottery winnings and some other income. Use the income tax calculator for your own figure, and confirm with APS & Co. before filing.
Got a tax notice?
What common income tax and GST notices mean, how long you usually have to reply, and what to do.
General guidance in simple words. The date printed on your notice always decides your deadline. Section numbers are from the Income-tax Act, 1961 and the CGST Act, 2017. Send us the notice and we will tell you what to do.
HRA exemption
How much house rent allowance is tax free, under the old tax regime.
Enter the three yearly amounts.
The exemption is the least of the three amounts shown. It is available only under the old regime. If your rent is above Rs 1,00,000 a year, you need your landlord's PAN.
Gratuity
Gratuity payable when you leave a job, and how much of it is tax free.
Enter a salary and the years of service.
Gratuity is generally payable after 5 years of service, or on death or disability. Fixed-term employees qualify after 1 year. The formula is last drawn salary × 15 ÷ 26 × years of service. Up to Rs 20 lakh is tax free.
Fixed deposit
What a fixed deposit grows to at maturity.
Enter an amount, a rate up to 30% and a time up to 30 years.
Interest on a fixed deposit is taxed as income at your slab rate. Banks cut TDS if your interest in a year is above Rs 50,000 (Rs 1,00,000 for senior citizens). Banks may calculate slightly differently.
PPF
What the Public Provident Fund could grow to if you deposit every year.
Enter a deposit of Rs 500 to Rs 1,50,000, a rate up to 15% and 15 to 50 years.
This assumes you deposit before 5 April each year, which gives the full year's interest. Interest and the maturity amount are tax free.
Capital gains
Tax on selling shares, mutual funds, property or other assets. For sales on or after 23 July 2024.
Enter both prices and dates. The sale must be on or after 23 July 2024 and after the purchase.
An estimate. It does not include surcharge, set-off of losses or exemptions such as sections 54, 54EC and 54F. For land or building bought before 23 July 2024 by a resident individual or HUF, both ways are worked out (12.5% without indexation, and 20% with indexation using the Cost Inflation Index) and the lower tax is used. Debt mutual funds follow different rules.
Depreciation
Book depreciation under the Companies Act next to income tax depreciation, year by year.
Enter a cost, a residual value below the cost, a life of 1 to 60 years and a written down value rate below 100%.
Full years are used, with no part-year split in the first year for book depreciation. Income tax depreciation is shown for one asset. In a return it is worked out on the block of assets, so confirm the figures with APS & Co.
Deferred tax (DTA and DTL)
Deferred tax asset or liability from timing differences, as in AS 22 and Ind AS 12.
List each timing difference. Choose DTL if it will make future taxable income higher than book profit, and DTA if it will make it lower.
Enter valid amounts, a life of 1 to 60 years and a tax rate between 1% and 60%.
A deferred tax asset is recognised only if there is reasonable certainty of future taxable profit. For unabsorbed depreciation or carried forward losses, it needs virtual certainty backed by convincing evidence. Use the rate that is expected to apply when the difference reverses.
GST ITC reconciliation
Match your purchase register with GSTR-2B to see what input tax credit is safe to claim and what to chase.
Files stay on your device. They are read in your browser and not uploaded to us.
Invoices are matched on the supplier GSTIN and invoice number, ignoring slashes, dashes and leading zeros. Check your result before you claim credit or contact a supplier. Credit also depends on conditions such as payment within 180 days, receipt of goods and the blocked credits under section 17(5).
Bank statement working
Upload a bank statement (Excel, CSV or PDF) and get it grouped by party, by month and by type, ready for your working papers.
The file stays on your device. It is read in your browser and not uploaded to us.
Parties are read from the narration and similar names are combined, so check the grouping before you rely on it. Categories are suggestions based on keywords.
Upcoming due dates
The next standard compliance dates, counted from today, or the full calendar for GST, income tax, TDS, ROC, LLP, PF and ESI.
Standard dates for monthly GST filers and regular deductors. Government extensions, QRMP filers and special cases can differ, so confirm yours with APS & Co.
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Dates are the standard statutory dates and each shows its next date from today. If a date falls on a holiday the due date does not always move. The government often extends dates for a year, class of taxpayer or state, so check the notice before relying on a date. ITR dates follow the Finance Act, 2026 changes: 31 August for non-audit business and professional returns, and 31 March for a revised return. Event-based dates run from the event, such as the AGM. Confirm your own case with APS & Co.
Document checklist
Tick what you already have. Your ticks stay on this device.
A typical list. APS & Co. confirms exactly what your case needs.
Updates
Latest tax and compliance updates
Changes in GST, income tax and TDS that may affect you, posted by APS & Co. Check the date on each note, and confirm your own case with us.
No updates in this topic yet.
Learn
GST and income tax, explained simply
Short guides to the concepts people ask us about most. Written in plain language, with the figures current as of October 2026.
No guide matches that search.
General information to help you understand the basics. It is not legal or tax advice, and rules, limits and due dates change. Confirm your own case with APS & Co.
Law library
Find a section of the Act in seconds
Search the most-used sections of the GST law and the Income-tax Act with a plain-language summary, then open the official text on the government site.
No section matches that search. Try the official sites below for the full text.
Official sources
Summaries are short and simplified, written to help you find the right section. They are not the law. Always read the full official text, with the latest amendments, before relying on a section.
At a glance
Tax in pictures
Slab rates, GST rates and the usual due dates drawn out so they are quick to read. Figures are a guide, so confirm with APS & Co. before relying on them.
Income tax slabs
Old regime slabs
GST rates by slab
Usual due dates through the year
Dates can be extended by the government. The Due dates tool above shows the current ones.
How it works
From first message to filing
Tell us what you need
Send an enquiry or message on WhatsApp. Pick the service and a time that suits you.
Check what to keep ready
Use the document checklist to see what is usually needed for your service.
Share your documents
Send the papers across and any gaps are pointed out.
We prepare, you review
APS & Co. prepares the work and confirms the figures with you before filing.
Questions
Frequently asked questions
How do I get started?
Use the enquiry form below. It opens WhatsApp with your message ready to send. You can also call +91 81277 41299 or send an email.
Which documents will I need?
It depends on the service. The Documents checklist in Tools lists what is usually needed for each one and lets you tick off what you already have.
Do I need to register for GST?
Registration is generally required once yearly turnover crosses ₹40 lakh for goods or ₹20 lakh for services, with lower limits in some special category states. It can also be needed below those limits, for example for certain inter-state supplies or e-commerce sales. The Compliance checklist gives a quick indication, and APS & Co. can confirm for your case.
When are GST returns due?
For monthly filers, GSTR-1 is due on the 11th and GSTR-3B on the 20th of the following month. Businesses on the quarterly scheme (QRMP) have different dates. The Due dates tool counts down to the next ones.
Which tax regime is better, old or new?
It depends on your income and deductions. The new regime has lower slab rates and a ₹75,000 standard deduction for salaried people, but allows few deductions. The old regime allows deductions such as 80C, 80D and HRA. The Income tax calculator compares both on your numbers.
What if I miss the income tax return due date?
You can usually still file a belated return until 31 December of the assessment year. A late fee applies (₹1,000 if total income is up to ₹5 lakh, otherwise ₹5,000), along with interest on any tax due, and some losses cannot be carried forward. The Late fee and interest tool estimates the cost.
Is a return compulsory if my income is below the taxable limit?
Filing is required once your income before deductions crosses the basic exemption limit. It can also be required in other cases, such as holding foreign assets or having very large bank deposits or high spending on foreign travel or electricity. A return is also needed to claim a refund. If you are unsure, send an enquiry.
Are the calculators accurate?
They are estimates for planning, based on published rates and limits, and they leave out some special cases. They are not tax advice. APS & Co. confirms the final figures before anything is filed.
Is what I type saved or sent anywhere?
No. Calculations run in your browser. Nothing is sent unless you press a WhatsApp, email or download button. Document ticks, your theme and your last tool are remembered on your own device only.
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